Judgment

AHMADI, J :- Is a barge a boat? The answer to this question will determine the challenge to constitutional validity of the tax levied on a barges under the Goa, Daman and Diu Barge Tax Act, 1973 (hereinafter called the Act). It is contended that the State Legislature was competent to enact the Act by virtue of the power conferred by Entry 58 in List 11 of the VIIth Schedule to the Constitution of India which permits levy of taxes on animals and boats. If barges are not boats, the Act will lose the cover provided by the said entry and will be rendered unconstitutional.

2. The Act, as the Preamble shows, was enacted to impose a tax on barges in the Union Territory of Goa, Daman and Diu and for matters connected therewith and was brought into force with effect from 1st March, 1971. Barge according to S. 2(1) means every description of water craft mechanically propelled and which is used or is capable of being used as means of transport of minerals. S. 3 which is the charging section provides that there shall be levied and collected on all barges used or kept for use in the Union Territory, a tax at the rates fixed by the Government, by Notification in the Official Gazette, but